Per ANIL G. SHAKKARWAR : After hearing both sides duly represented by Shri Kapil Vaish, learned C.A. for the appellant and Shri Pradeep Kumar Dubey, learned Superintendent (A.R.) for the Revenue, I note that the appellants were manufacturers of disposable plastic utensils and Aluminium foil cut to shape. On surprise visit by representatives of Revenue on 20.07l.2014, it was noticed by Revenue that there was shortage of finished goods to the tune of Rs.8,69,103/- as compared to the recorded balance in RG-1 and such shortage of finished goods involved Central Excise duty of around Rs.1,07,421/-. Further it was found that raw material valued at E/70890/2018-EX[SM] Rs.4,67,103/- was also short as compared to the recorded balance. Therefore appellants were issued with a show cause notice dated 19.08.2015 demanding Central Excise duty of Rs.1,07,421/- on finished goods and Central Excise duty of Rs.57,734/- on raw materials. Appellants paid Rs.92,700/- on 20.07.2014 and Rs.69,449/- on 21.07.2014. The proceedings culminated into confirmation of demands and imposition of penalty and resulted in filing of present appeal. As is apparent from the impugned order Central Excise duty on both finished goods and raw materials stand confirmed and penalty equal to the Central Excise duty on finished goods stands imposed on the appellant under section 11AC of the Central Excise Act, 1944. The learned C.A. for appellant has relied on ruling by Honble Punjab & Haryana High Court at Chandigarh in the case of Commissioner of C.Ex. & S.T., Ludhiana v. Anand Founders & Engineers reported at 2016 (331) E.L.T.